641.201 MWSTVOTVAOIVA

CH

Art. 29 Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Sussidi e altri contributi di diritto pubblico

OIVA; Titolo secondo: Imposta sulle prestazioni eseguite sul territorio svizzero; Capitolo 2: Oggetto dell’imposta

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Art. 29 OIVA · Sussidi e altri contributi di diritto pubblico

Fatto salvo l’articolo 18 capoverso 3 LIVA, sono considerati sussidi o altri contributi di diritto pubblico segnatamente i seguenti flussi di mezzi finanziari versati da una collettività pubblica: a. gli aiuti finanziari ai sensi dell’articolo 3 capoverso 1 della legge del 5 ottobre 1990 sui sussidi (LSu); b. le indennità ai sensi dell’articolo 3 capoverso 2 lettera a LSu, in quanto non sia dato un rapporto di prestazione; c. i contributi per la ricerca, in quanto la collettività pubblica non abbia il diritto esclusivo sui risultati della ricerca; d. i flussi di mezzi finanziari paragonabili a quelli di cui alle lettere a–c versati in virtù del diritto cantonale e comunale.

Una collettività pubblica può designare come sussidio o altro contributo di diritto pubblico i mezzi finanziari versati al beneficiario fino alla scadenza del termine di cui all’articolo 72 capoverso 1 LIVA riferito al periodo fiscale in cui avviene il versamento.

← Art. 28 OIVA Ordinanza del 27 novembre 2009 concernente l'imposta sul valore aggiunto (OIVA) - Territorio nazionale svizzero Art. 30 OIVA →

Decisioni giudiziarie che applicano questa disposizione (45)

A-553/2021 (Art. 29 MWSTV)

Foundation's Political Education Funding Ruled Non-Taxable Subsidy

This provision was used to further define subsidies and other public-law contributions, supporting the classification of the contributions as non-consideration.

A-3156/2017 (Art. 29 OTVA)

Surface Right Company v. Tax Authority: Underground Parking Rent Not a Taxable Subsidy

Cited to list contributions considered as 'subsidies or other public law contributions'.

A-239/2016 (Art. 29 OTVA)

Forestry Association VAT Liability for Public Authority Services

Used to define subsidies for VAT purposes.

A-313/2007 (Art. 29 OTVA)

Fitness Centers VAT Liability and Method Choice Dispute

Regulates the conditions under which an assessed person can deduct input tax amounts in their declarations.

A-258/2007 (Art. 29 al. 6 let. a OTVA)

International Humanitarian Organization v. Tax Authority: VAT Refund Prescription Period Calculation

Applied by analogy to determine when the right to deduct input tax arises for the purpose of calculating the prescription period.

A-1595/2006 (Art. 29 MWSTV)

Imported Services VAT Dispute and Input Tax Deductibility

Determines the deductibility of input tax for services used for taxable outgoing supplies.

A-1656/2006 (Art. 29 al. 1 let. a et b OTVA)

VAT Treatment of Commodity Futures and Foreign Branch Services

Used to establish the conditions for the right to deduct input tax.

A-1645/2006 (Art. 29 Abs. 1 und 2 MWSTV)

Employer Association VAT Dispute over Member Contributions and Services

This provision relates to the deductibility of input tax and is relevant in the context of tax-exempt and taxable supplies.

A-1441/2006 (Art. 29 Abs. 1 und 2 MWSTV)

Export Subsidies and Input Tax Deduction

Basis for the deduction of input tax.

A-1370/2006 (Art. 29 Abs. 1 MWSTV)

Residential Construction Partnership VAT Dispute

Determines the conditions for deducting input tax.

A-1555/2006 (Art. 29 Abs. 1 Bst. a MWSTV)

VAT Input Tax Deduction on Subsidized Poultry Purchases

The provision is cited as the legal basis for why the tax deduction was unjustified in this specific case.

A-1538/2006 (Art. 29 MWSTV)

Input Tax Recovery Denied for Expenses Incurred During Company Shutdown

This article is cited as the basis for the conditions under which input tax deduction is permitted, specifically that the goods or services must be used for taxable supplies and services, which was not met in this case.

A-1547/2006 (Art. 29 Abs. 1 und 2 MWSTV)

VAT on Golf Lessons and Donations: Tax Authority's Calculation Method Partially Overturned

This provision is mentioned as the basis for the general right to deduct input tax.

A-3069/2007 (Art. 29 Abs. 1 Bst. a i.V.m. Art. 28 Abs. 1 MWSTV)

VAT Appeal: Insufficient Documentation and Input Tax Deductions Lead to Dismissal

Cited regarding the burden of proof for the existence of deductible input tax.

A-1524/2006 (Art. 29 al. 1 OTVA)

Company Entitled to VAT Deduction on Parking Garage Construction

Cited as the basis for the right to deduct input tax, provided certain material and formal conditions are met.